Southern Arizona Preschool Desert Spring Childrens Center (EIN 860585831) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

HYPATIA LUNA

Phone

5206201575

Tax Period

2024-01-01 to 2024-12-31

Southern Arizona Preschool Desert Spring Childrens Center, founded in 1987, is a small nonprofit that reported $484K in total revenue in fiscal year 2024. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $542K exceeded revenue, resulting in a 12% operating deficit.

Mission

PRE SCHOOL AND DAY CARE

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $10,270

Program Service Revenue $473,989

Investment Income $0

Other Revenue $0

TOTAL REVENUE $484,259

Expense Breakdown

Grants Paid $0

Salaries & Benefits $421,345

Fundraising Expenses $0

Program Expenses $509,907

Other Expenses $120,499

TOTAL EXPENSES $541,844

Year-over-Year Comparison

	2024	2023	Change
Revenue	$484,259	$751,088	-0.4%
Expenses	$541,844	$540,242	+0.0%
Net Income	$-57,585	$210,846	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$85,308

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HYPATIA LUNA	Director	40.00	Director	$71,509	$518	$72,027
SARA VAN SLYKE	Officer	20.00	Director	$13,281	$0	$13,281
ALISA GUARDIOLA GONZALEZ	Officer	0.50	Director	$0	$0	$0
NANCY DEARMAN	Officer	0.50	Director	$0	$0	$0
PAUL DEARMAN	OFFICER	0.50	Director	$0	$0	$0
JODI VANDER PLOEG	OFFICER	0.50	Director	$0	$0	$0
LAUREN DASSE	Vice President	0.50	Officer	$0	$0	$0
CHRIS BRIDGEWATER	Treasurer	0.50	Officer	$0	$0	$0
BROOKE SANDERS-SILVERMAN	Secretary	0.00	Officer	$0	$0	$0
CATHY NICHOLS	President	0.50	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$484,259	$541,844	$573,033	$-57,585
2023	$751,088	$540,242	$630,596	$210,846
2022	$697,893	$505,891	$419,750	$192,002
2021	$567,320	$451,410	$227,748	$115,910
2020	$352,760	$358,528	$190,010	$-5,768
2019	$512,766	$557,826	$117,606	$-45,060
2018	$496,977	$495,216	$162,666	$1,761

Southern Arizona Preschool Desert Spring Childrens Center